HMRC late filing penalty appeal

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Yes, you can appeal an HMRC late filing penalty. To succeed, you must have a “reasonable excuse” for missing the deadline, and you usually need to make your appeal within 30 days of the date on the penalty letter.+1

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Step 1: Check if you have a “Reasonable Excuse”

HMRC will not accept an appeal just because you made a mistake or forgot. They only accept specific, serious reasons that were out of your control.+1

Reasons HMRC usually ACCEPTS:

• Bereavement: The death of a partner or close relative shortly before the deadline.
• Serious illness: An unexpected stay in hospital or a life-threatening illness that stopped you from dealing with your tax affairs.
• Technical failures: Your computer or software failed while you were preparing your return (keep screenshots as proof), or HMRC’s own online service was down.
• Disasters: Fire, flood, or theft that prevented you from completing your return.
• Postal delays: Unforeseen delays in receiving your activation code or paper return (if you requested them in good time).

Reasons HMRC usually REJECTS:

• “I forgot the deadline.”
• “I didn’t know how to do it.”
• “I was too busy.”
• “My accountant didn’t do it on time” (HMRC views this as your responsibility, unless the accountant themselves had a serious illness/accident).
• “I didn’t have the money to pay” (this is a reason for late payment, not late filing).

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Step 2: File the Missing Return First

HMRC will generally not process your appeal until you have actually filed the tax return.

• Action: Submit your tax return immediately if you haven’t already.
• Exception: If you are appealing because you believe you shouldn’t have had to file a return at all (e.g., you earned no income), you don’t need to file it—just explain this in your appeal.

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Step 3: How to Make the Appeal

The method depends on the type of tax.

For Self Assessment (Personal Tax)

• Online (Fastest): Log in to your Government Gateway account. Select “Self Assessment,” then look for “View account” and “Appeal a penalty.”
• By Post: Fill in form SA370. You can download this from the GOV.UK website, print it, and post it to the address on the form.+1

For Limited Companies (Corporation Tax)

• You must write to HMRC’s Corporation Tax Services. The address will be on your penalty notice.
• Include your penalty reference number and the company’s Unique Taxpayer Reference (UTR).

For VAT

• You can usually appeal online through your VAT online account.
• Alternatively, you can write a letter to the address on the penalty notice.

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Important Tips

• Watch the 30-day rule: You must appeal within 30 days of the penalty notice date. If you are late appealing, you must explain why the appeal itself is late (e.g., “I was still in the hospital”).
• Keep Evidence: If you say the internet was down, have a screenshot. If you say you were in the hospital, keep the admission letter. HMRC may ask to see this.
• Consider Paying First: If you can afford it, it is often safer to pay the penalty while the appeal is being processed. This stops interest from building up. If you win the appeal, HMRC will refund the money with interest.

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